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On 1/1/2018, P Company acquired 80% of S Company. During 2018, P recorded equity income 8000 JD and dividends 3000 JD. During 2019, P recoded

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On 1/1/2018, P Company acquired 80% of S Company. During 2018, P recorded equity income 8000 JD and dividends 3000 JD. During 2019, P recoded equity income 14000 JD and O dividends. Investment balance on 31/12/2019 is 209000 JD. Compute investment balance on 1/1/2018

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